{"version":"1.0","type":"link","title":"Carstenson v. Commissioner","url":"https://uplaw.us/documents/tax/carstenson-v-commissioner-57-tc-542--d4ed1a3dad11b82f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d4ed1a3dad11b82f.png","thumbnail_width":1200,"thumbnail_height":630}